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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasoning of the court’s explanation concerning this case is as follows: (a) the second 13 of the judgment of the court of first instance (“30 March 30, 201”; and (b) the fourth 11 through 6th 16 of the judgment of the court of first instance is identical to the reasoning of the judgment of the court of first instance, except for the following contents: (c) the fourth 11 through 6th 16 of the judgment of the court of first instance is identical to the reasoning of the judgment of the court of first instance; and (d) thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act
2. Parts in height:
C. 1) Acquisition tax is a tax on the method of return and payment, as a matter of principle, the taxpayer’s tax liability is determined specifically by the act of filing a tax base and amount of tax, and its payment is the performance of specific tax liability determined by the return, and local governments hold the tax amount paid based on the tax claim so finalized. In order for the taxpayer’s filing of tax to be null and void as a matter of course, the defect must be significant and apparent, and whether it falls under this, shall be determined reasonably by considering the purpose, meaning, function, and legal remedy for defective filing, etc. of the laws and regulations on the basis of filing of the return, as well as by individually identifying and determining specific circumstances that
(See Supreme Court Decision 94Da31419 delivered on February 28, 1995, and Supreme Court Decision 2004Da64340 delivered on January 13, 2006, etc.). In this case, a tax disposition imposed on a person who does not have any legal relation or factual relation subject to taxation shall be deemed to have a significant and obvious defect. However, in a case where there are objective circumstances that make it possible to believe that a certain legal relation or factual relation subject to taxation is subject to taxation, if there are objective circumstances that make it possible to accurately investigate the factual relation, whether it is subject to taxation, or not, if there is a significant defect, it shall be externally apparent even if the defect is serious.